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近些年来,辽宁省抚顺市财政局在加强预算单位银行账户管理方面进行了有益的尝试。2004年末到2006年底,抚顺市对预算单位银行账户和资金进行了三次集中清理整顿,通过清理、撤消、归并预算单位银行账户,确保了财政国库制度改革的顺利实施;2007年开始,又对预算单位账户资金实施集中支付审核,将预算单位授权支付和特设账户资金予以动态监管,使财政性资金全部纳入监管之内,提高了资金使用效率,保障了财政资金的
In recent years, the Finance Bureau of Fushun City, Liaoning Province, has made useful attempts to strengthen the management of bank accounts in budgetary units. From the end of 2004 to the end of 2006, Fushun conducted three centralized clean-up and rectification of the bank accounts and funds of the budgetary units, and ensured the smooth implementation of the reform of the fiscal treasury system through the liquidation, withdrawal and merger of the bank accounts of the budgetary units. From 2007 onwards, Unit account funds to implement a centralized payment audit, the budget authority authorized payment and ad hoc account funds to be dynamically monitored, so that all the financial funds within the regulation and improve the efficiency of the use of funds to protect the financial resources